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J-GLOBAL ID：200901026929458238   Update date: Nov. 06, 2024

Otani Haruo

オオタニ ハルオ | Otani Haruo
Affiliation and department：
Chuo University Faculty of Economics

About Chuo University Faculty of Economics


Job title： Associate Professor
Research field  (1)： Accounting
Research keywords  (10)： Management accounting knowledge ,  management accounting change ,  knowledge transfer ,  institutional theory ,  management accounting routine ,  adoption of management accounting systems ,  cost accounting ,  amoeba management ,  cost management ,  management accounting
Research theme for competitive and other funds  (9)：
  • 2022 - 2025 Exploratory research for Dynamic Change of Management Accounting Routine
  • 2016 - 2022 Transfer and Institutionalization of Accounting Routine in the Adoption of Management Accounting Systems
  • 2018 - 2019 The Influence on Transfer Process of Management Accounting Knowledge via Difference of Business Characteristics
  • 2015 - 2018 A study of accounting system to support the inbound strategies of Japanese tourism industry
  • 2013 - 2017 Dinamic Change of Management Control Systems
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Papers (33)：
  • Haruo Otani, Daisuke Kondo. Use of Philosophy in the Organization Adopting Amoeba Management: A Case Study of the Small Hearing Aid X. Management Accounting Review. 2024. 4. 1. 1-14
  • Haruo Otani. Transfer of Management Accounting Knowledge in the Adoption Process of Management Accounting: The Process of Knowledge Cocreation Based on Agents' Absorptive Capacity and Disseminative Capacity. Melco journal of management accounting research. 2023. 14. 2. 3-18
  • Haruo Otani. The Prospect of Management Accounting Change Based on Institutional Theory: The View of Agent in Focus. Journal of business administration. 2023. 100. 87-101
  • Haruo Otani. Expansion of Management Accounting Systems in Amoeba Management. Accounting. 2022. 201. 1. 64-78
  • Haruo Otani. Higher-Level Learning based on Amoeba Managemet. Accounting. 2020. 72. 7. 30-37
ｍore...
MISC (8)：
  • Haruo Otani. Interest on Introduction of Amoeba Management to Non-manufacturing Industry. Accounting. 2023. 75. 2. 43-46
  • Haruo Otani. Institutional Entrepreneur and Institutional Work to Lead Management Accounting Change. Accounting. 2022. 74. 12. 118-119
  • Haruo Otani. The paradox issue of embedded agency in management accounting. Accounting. 2022. 74. 11. 134-135
  • Haruo Otani. Academic Exploration: Adoption of Amoeba Management Accounting to Management of Hotel and Variation of Amoeba Management. Amoeba Management Report. 2019. 32. 18-21
  • Haruo Otani. Overview of Management Accounting Seminar in Nagasaki University. Melco journal of management accounting research : MJMAR. 2018. 10. 100-102
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Books (6)：
  • Evidence of Management Accounting for Practice
    Chuokeizai 2022 ISBN:9784502420016
  • Basic management accounting
    Chuokeizai 2019 ISBN:9784502303418
  • Case Studies of Amoeba Management: What Makes Management Accounting Systems Variegated
    Chuokeizai 2018 ISBN:4502257613
  • Evolution of Amoeba Management: Theory and Practice
    Chuokeizai 2017 ISBN:9784502213014
  • Service Re-engineering
    Chuokeizai 2016
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Lectures and oral presentations  (29)：
  • Influcence of Amoeba Management on Sales Task
    (The 2024 Annual Conference of The Japanese Association of Management Accounting 2024)
  • Design and Use of Profit per Hour in the Company Adopting Amoeba Management: Case Study of Food Service Chain X
    (The Workshop in Japan Society of Organization and Accounting 2023)
  • Transfer of Management Accounting Knowledge: Introduction of Amoeba Management to the Medical Device Retail Store Chain X
    (7th Bristol-Kyoto Qualitative Research on Accounting Workshop 2023)
  • Management Control System to Promote Knowledge Transfer: The Influence of DX
    (The Workshop in Japan Society of Organization and Accounting 2023)
  • The prospect of Management Accounting Research based on Institutional Theory: In terms of Agent-in-focus
    (The Japanese Association of Management Accounting 2022 Annual Conference 2022)
ｍore...
Education (4)：
  • 2007 - 2011 Waseda University Doctoral Program in Graduate School of Commerce
  • 2007 - 2007 Waseda University Credited Auditor in Graduate School of Commerce
  • 2005 - 2007 Waseda University Master Degree Program in Graduate School of Commerce
  • 2001 - 2005 Meiji University School of Commerce Department of Commerce
Professional career (3)：
  • PhD in commerce (Waseda University)
  • Master of commerce (Waseda University)
  • Bachelor of Commerce (Meiji University)
Work history (6)：
  • 2024/04 - 現在 Chuo University Faculty of Economics Associate Professor
  • 2011/04 - 現在 Research Institute of Business Administration Visiting research scholar
  • 2019/04 - 2024/03 Toyo University Department of Accounting and Finance, Faculty of Business Administration Associate Professor
  • 2013/04 - 2019/03 Nagasaki University Faculty of Economics Associate Professor
  • 2011/04 - 2013/03 Nagasaki University Faculty of Economics Assistant Professor
Show all
Committee career (5)：
  • 2023/04 - 現在 Japanese Management Accounting Association Member of Editorial Committee
  • 2022/04 - 現在 Japan Cost Accounting Association Editor of Management Accounting Review
  • 2020/04 - 現在 Japanese Management Accounting Association Director
  • 2018/09 - 2021/08 Japan Cost Accounting Association Member of Editorial Committee
  • 2014/04 - 2020/03 Japanese Association of Management Accounting Councilor
Awards (2)：
  • 2018/08 - Japan Cost Accounting Association Book Award Case Studies of Amoeba Management
  • 2016/09 - The Association for Leisure and Tourism Studies Book Award Service Re-engineering
Association Membership(s) (5)：
アメーバ経営学術研究会 ,  JAPAN ACCOUNTING ASSOCIATION ,  余暇ツーリズム学会 ,  Japanese Association of Cost Accounting ,  Japanese Association of Management Accounting
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